Read this before reading any Arkansas audit: county and city reports carry a technical 'adverse opinion' on GAAP grounds because Arkansas law has them keep books on a simpler 'regulatory basis.' That phrase appears in every such audit in the state and signals the accounting format — not wrongdoing. A report is 'clean' or not in its findings, deficiencies, and noncompliance sections, which is what this page quotes.
“Noncompliance with state law and accepted accounting practices was noted in the offices of County Judge, County Clerk, and Sheriff. County Judge and County Clerk From January to May 2024, the two public defenders were paid $12,925. The County Clerk refused to pay expenses after May 2 unless supporting documentation was provided. On December 17, 2024, 15 days after the complaint was filed, a court order was issued stating that $9,048 be paid to the public defenders based on invoices submitted to the Clerk.”
A limited review (a “financial and compliance report”), not a full audit: the financial statements in it are unaudited. The letter continues in the report on page 3; parts that concern staff positions are left to the report, since this site doesn’t single out non-elected staff.
Source: Phillips County — Financial and Compliance Report, year ended December 31, 2024 (Arkansas Legislative Audit), page 3.
· From the 2024 report, dated May 11, 2026. Read by machine from the report’s text; the quotes are the auditors’ words. Older reports, and the separate federal (single) audits, aren’t on this page yet.
· Arkansas alternates between full audits and limited “financial and compliance” reviews; each line says which this is.